Publications - Tax
Portugal - Impairment Losses
Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for the purpose of determining the taxable income, as well as the rules to apply in its…
Portugal - Country-by-Country Report
Ministerial Order no. 383-A/2017, of December 21st, was officially published, which approves the Country-by-Country report, together with its respective annex I, corresponding to Model 55 and respective filing instructions, and annex II,…
Portugal - List of cooperative jurisdictions
Ministerial Order no. 383-B/2017, of December 21st, was officially published, which approves the list of cooperative jurisdictions referred on article 2.º/4, of Law no. 98/2017, of 24 August 2017, relative to the application, by non-EU…
Portugal - IMI – Base value of buildings
Ministerial Order no. 379/2017, of December 19th, was officially published, which set in EUR 482,40 the mean value of construction per square meter, for the purpose of article 39.º of the Code of Municipal Tax on Immovable Property, to be…
Portugal - Eletronic proceeding of documents
Ministerial Order no. 380/2017, of december 19th, was published, which regulates the electronic proceeding of documents in the Administrative Courts, Tax Courts, Administrative Courts of Appeals and the Administrative Supreme Court.
Portugal - Tax benefits to forest management entities
Law no. 110/2017, of December 15th, was officially published, which creates tax benefits to forest management entities, amending the Portuguese Tax Incentives Statute and the Registration and Notary Emolument Regulation.
Portugal - Double Tax Treaty entered into between Portugal and France
Notice no. 143/2017, of December 14th, was published, which reports the completion of domestic law procedures for the entry into force of the Protocol which modifies the Double Tax Treaty entered into between Portugal and France that establishes…
Portugal - Country-by-country reporting
Ministerial Order no. 367/2017, of December 11th, was officially published, which approves the declaration and respective filing instructions, designated «Communication of the Identification of the Declaring Entity – Financial and Fiscal…
Portugal - Tax identification of service providers of school meals supplies
Ministerial Order no. 368/2017, of December 11th, was officially published, defining the reporting procedures to Tax Authorities of the tax identification of service providers of school meals supplies, for the purpose of tax deduction in the PIT of…
Portugal - Circular-Letter – VAT in the hotel industry
Circular-Letter no. 30196, of December 05th, was disclosed, clarifying that Circular-Letter no. 102697, of 4 June 1991, relative to VAT guidelines that entities in the hotel industry must comply with, is revoked.
Financial accounts of non-residents: under strict supervision of the SAT
On May 19, 2017, the State Administration of Taxation (“SAT”), the Ministry of Finance, the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, as well as the China Insurance…
Portugal - Supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th
Decree-Law no. 141/2017, of November 14th, was officially published, establishing several supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th.